IRS Form 8937

Issuers of corporate securities are required to complete Internal Revenue Service (IRS) Form 8937 to report organizational actions that affect the basis of those securities. The information contained herein and the Forms 8937 does not constitute tax, accounting or legal advice and does not purport to be complete or to describe the consequences that may apply to particular categories of stockholders. NextDecade does not provide tax, accounting or legal advice. Any tax statements contained herein and in the Forms 8937 were not intended nor written to be used and cannot be used for the purpose of avoiding penalties imposed under the Internal Revenue Code. You are urged to consult your own tax advisor regarding the particular consequences of the distribution to you, including the applicability and effect of all United States federal, state, local and foreign tax laws.